​​​​​​​​Kane County Board of Review Minutes

4. Recommendations on Non-Homestead Exemptions​​

1. Docket 25-AU-105 (Iglesia Bautista Emmanuel):
   MOTION: Recommend to the Department of Revenue that 100% of Parcels 15-23-302-012, 15-23-302-013, 15-23-302-014, 15-23-302-015, 15-23-302-029, 15-23-302-030, 15-23-302-031, 15-23-302-032, 15-23-302-033, 15-23-302-034, 15-23-302-035, and 15-23-302-043 be exempt for 100% of the 2025 taxable year and all subsequent years, and that Parcel 15-23-302-034 (746 Claim Street) be subject to taxation due to the lack of a qualifying exempt use (Madziarek/Konstans); passed unanimously.
2. Docket 25-EL-106 (St. Hugh of Lincoln Episcopal Church):
   MOTION: Recommend to the Department of Revenue that 100% of Parcel 06-09-351-002 (except for the single-family home and a 148’ x 175’ site at the southwest corner of the property) be exempt for 100% of the 2025 taxable year and all subsequent years (Madziarek/Konstans); passed unanimously.
3. Docket 25-AU-107 (First Presbyterian Church of Aurora Hope Evangelical Lutheran Church):
   MOTION: Recommend to the Department of Revenue that Parcels 15-22-378-013, 15-22-378-014, 15-22-378-015, 15-22-384-003, 15-22-384-004, 15-22-384-005, 15-22-384-012, 15-22-459-009, 15-22-459-010, 15-22-459-011, 15-22-459-013, 15-22-459-014, and 15-22-459-015 (except for the northwest 83’ of Parcel 15-22-459-013 (68 S. 4th Street) and the single-family home thereon) be exempt for 100% of the 2025 taxable year and all subsequent years (Madziarek/Konstans); passed unanimously.
4. Docket 25-BR-110 (Crossroads Christian Youth Center):
   MOTION: Recommend to the Department of Revenue that Parcel 13-14-400-014 be exempt for 100% of the 2025 taxable year and all subsequent years, and that 68% of Parcel 13-17-400-016 (building, parking, and proportionate land) be exempt for 100% of the 2025 taxable year and all subsequent years; the remaining 32% is not in exempt use due to being rented to tenants (Madziarek/Konstans); passed unanimously.
5. Docket 25-PL-113 (St. Peter Evangelical Lutheran Church of North Plato):
   MOTION: Recommend to the Department of Revenue that the 6.90-acre farm portion (south of North Plato Ditch) of Parcel 05-08-200-032 is not in exempt use (agricultural); and that 93% of the remaining improvements and proportionate land meet exemption requirements for 100% of the 2025 taxable year and all subsequent years (Madziarek/Konstans); passed unanimously.
6. Docket 25-AU-114 (New Mount Calvary Church of God in Christ):
   MOTION: Recommend to the Department of Revenue that Parcel 15-16-410-030 is not in exempt use and should remain taxable for the 2025 taxable year (Madziarek/Konstans); passed unanimously.
7. Docket 25-SC-116 (St. Mark’s Lutheran Church):
   MOTION: Recommend to the Department of Revenue that 87% of the improvements and proportionate land for Parcel 09-27-466-012 meet exemption requirements for 100% of the 2025 taxable year and all subsequent years (Madziarek/Konstans); passed unanimously.
8. Docket 25-AU-117 (Pregnancy Aid South Suburbs):
   MOTION: Recommend to the Department of Revenue that 73% of the improvements and proportionate land for Parcels 15-21-281-015 and 15-21-281-018 meet exemption requirements for 100% of the 2025 taxable year and all subsequent years (Madziarek/Konstans); passed unanimously.
9. Docket 25-AU-126 (First Apostolic Church):
   MOTION: Recommend to the Department of Revenue that Parcel 15-13-276-001 does not meet the statutory requirements for exemption from property tax for the 2025 taxable year (Madziarek/Konstans); passed unanimously.
10. Docket 25-SC-128 (Riverwoods Christian Center):
    MOTION: Recommend to the Department of Revenue that Parcels 09-10-176-021, 09-10-256-004, 09-10-326-023, and 09-10-401-029 meet exemption requirements for 100% of the 2025 taxable year and all subsequent years (Madziarek/Konstans); passed unanimously.
11. Docket 25-EL-131 (Rescue Our Children Organization, Inc.):
    MOTION: Recommend to the Department of Revenue that Parcel 06-12-408-004 does not meet exemption requirements for the portion of the 2025 taxable year since acquisition (Madziarek/Konstans); passed unanimously.
12. Docket 25-AU-133 (Las Rosas, LLC):
    MOTION: Make no recommendation to the Department of Revenue regarding Parcel 15-27-210-035 (Madziarek/Konstans); passed unanimously.
13. Docket 25-EL-132 (Midwest District of the Christian and Missionary Alliance):
    MOTION: Recommend to the Department of Revenue that Parcel 06-35-255-004 meets exemption requirements for 100% of the 2025 taxable year and all subsequent years (Madziarek/Konstans); passed unanimously.
14. Docket 25-DU-134 (Village of East Dundee):
    MOTION: Recommend to the Department of Revenue that Parcel 03-23-320-010 meets exemption requirements for 100% of the 2025 taxable year and all subsequent years (Madziarek/Konstans); passed unanimously.
15. Docket 25-BA-005 (Mercy Housing, Inc.):
    MOTION: Recommend to the Department of Revenue that Parcels 12-23-227-001 and 12-24-102-001 do not meet exemption requirements for the 2025 taxable year (Madziarek/Konstans); passed unanimously.

5. Additional Business

There was no additional business.